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Behavioral Dynamics of Tax Evasion – A Survey
16 references·5 citing·44 second hop
Behavioral Dynamics of Tax Evasion – A Survey (2014)Behavioral Dynamics of Tax Evasion – A Su…Experimental economics : rethinking the rules (2010)Experimental economics : reth…The New Fiscal Sociology (2009)The New Fiscal SociologyWhy Pay Taxes? A Review of Tax Compliance Decisions (2007)Why Pay Taxes? A Review of Ta…Why do people pay taxes? Prospect theory versus expected utility theory (2007)Why do people pay taxes? Pros…The Economic Psychology of Tax Behaviour (2007)The Economic Psychology of Ta…Tax compliance and tax morale : a theoretical and empirical analysis (2007)Tax compliance and tax morale…Fiscal Sociology and the Theory of Public Finance (2007)Fiscal Sociology and the Theo…Trust Breeds Trust: How Taxpayers Are Treated (2002)Trust Breeds Trust: How Taxpa…Tax Avoidance, Evasion, and Administration (2000)Tax Avoidance, Evasion, and A…The Role of Moral Sentiments and Audit Perceptions in Tax Compliance (1994)The Role of Moral Sentiments …Tax Morale, Tax Evasion and the Choice of Policy Instruments in Different Political Systems (1994)Tax Morale, Tax Evasion and t…Institutional Uncertainty and Taxpayer Compliance (1992)Institutional Uncertainty and…Counterintuitive behavior of social systems (1971)Counterintuitive behavior of …Theories of Decision-Making in Economics and Behavioural Science (1966)Theories of Decision-Making i…Other People's Money: A Study in the Social Psychology of Embezzlement. (1954)Other People's Money: A Study…History of Economic Analysis, by Joseph A. Schumpeter, Elizabeth Boody Schumpeter (1954)History of Economic Analysis,…Social Norms Moderate the Effect of Tax System on Tax Evasion: Evidence from a Large-Scale Survey Experiment (2020)Social Norms Moderate the Eff…Differences in Family-Owned SMEs’ Ethical Behavior: A Mixed Gamble Perspective of Family Firm Tax Evasion (2020)Differences in Family-Owned S…A conceptual framework of tax knowledge (2019)A conceptual framework of tax…Education and tax morale (2017)Education and tax moraleMeasuring and explaining tax evasion: Improving self-reports using the crosswise model (2014)Measuring and explaining tax …Belief, Attitude, Intention and Behavior: An Introduction to Theory and Research (1975)Prospect Theory: An Analysis of Decision under Risk (1979)The theory of planned behavior (1991)Measuring, explaining, and controlling tax evasion: lessons from theory, experiments, and field studies (2011)The behavioralist as tax collector: Using natural field experiments to enhance tax compliance (2017)WHAT MOTIVATES TAX COMPLIANCE? (2018)Public goods provision in an experimental environment (1985)Choice Under Uncertainty: Problems Solved and Unsolved (1992)Why do people pay taxes? (1992)To evade taxes or not to evade: that is the question (2003)Taxpayer information assistance services and tax compliance behavior (2010)Evidence of the invisible: toward a credibility revolution in the empirical analysis of tax evasion and the informal economy (2011)Prospect theory: An analysis of decision under risk (1988)Advances in prospect theory: Cumulative representation of uncertainty (1992)Cheating, emotions, and rationality: an experiment on tax evasion (2010)APPLICATIONS OF BEHAVIOURAL ECONOMICS TO TAX EVASION (2012)Behavioral dynamics of tax evasion – A survey (2013)A Contribution to the Theory of Taxation (1927)Crime and Punishment: An Economic Approach (1968)Income tax evasion: a theoretical analysis (1972)Tax Rates and Tax Evasion: Evidence from “Missing Imports” in China (2004)Tax compliance as the result of a psychological tax contract: the role of incentives and responsive regulation (2007)No Taxation without Information: Deterrence and Self-Enforcement in the Value Added Tax (2015)Urban Dynamics (1969)World dynamics (1973)Systems thinking and organizational learning: Acting locally and thinking globally in the organization of the future (1992)Blended Learning: Research Perspectives (2007)How small system dynamics models can help the public policy process (2010)The Economic Institutions of Capitalism (1987)Making democracy work: civic traditions in modern Italy (1993)Speaking to Theorists and Searching for Facts: Tax Morale and Tax Compliance in Experiments (2002)An analysis of norm processes in tax compliance (2003)Tax Effort in Developing Countries and High Income Countries: The Impact of Corruption, Voice and Accountability (2008)Survey on the Shadow Economy and Undeclared Earnings in OECD Countries (2009)Corruption and firm tax evasion (2015)Robustness and Optimality as Criteria for Strategic Decisions (1972)Determinants of foreign direct investment: A survey (1980)Specific and General Knowledge and Organizational Structure (1995)The Welfare State in Historical Perspective (1961)Foundations of Social Evolution (1998)Innovation: A Guide to the Literature (2009)Sanction Threats and Appeals to Morality: Testing a Rational Choice Model of Corporate Crime (1996)THE NORMALIZATION OF CORRUPTION IN ORGANIZATIONS (2003)The Antecedents and Consequences of Top Management Fraud (2005)
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References

  • 1954History of Economic Analysis, by Joseph A. Schumpeter, Elizabeth Boody Schumpeter3,801 cited
  • 2007The Economic Psychology of Tax Behaviour1,212 cited
  • 2000Tax Avoidance, Evasion, and Administration913 cited
  • 1971Counterintuitive behavior of social systems775 cited
  • 1954Other People's Money: A Study in the Social Psychology of Embezzlement.543 cited
  • 2002Trust Breeds Trust: How Taxpayers Are Treated511 cited
  • 1966Theories of Decision-Making in Economics and Behavioural Science472 cited
  • 2007Tax compliance and tax morale : a theoretical and empirical analysis432 cited
  • 2007Why do people pay taxes? Prospect theory versus expected utility theory274 cited
  • 1992Institutional Uncertainty and Taxpayer Compliance259 cited
  • 2010Experimental economics : rethinking the rules250 cited
  • 2009The New Fiscal Sociology246 cited
  • 1994The Role of Moral Sentiments and Audit Perceptions in Tax Compliance241 cited
  • 1994Tax Morale, Tax Evasion and the Choice of Policy Instruments in Different Political Systems203 cited
  • 2007Fiscal Sociology and the Theory of Public Finance199 cited

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2007
Why Pay Taxes? A Review of Tax Compliance Decisions
155 cited

Cited by

  • 2020Social Norms Moderate the Effect of Tax System on Tax Evasion: Evidence from a Large-Scale Survey Experiment94 cited
  • 2014Measuring and explaining tax evasion: Improving self-reports using the crosswise model92 cited
  • 2017Education and tax morale84 cited
  • 2019A conceptual framework of tax knowledge84 cited
  • 2020Differences in Family-Owned SMEs’ Ethical Behavior: A Mixed Gamble Perspective of Family Firm Tax Evasion49 cited